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LAWS416 Taxation


Aspects of the law, practice, and policy of major taxation.

This paper provides an introduction to the law and policy of income tax in New Zealand.

Paper title Taxation
Paper code LAWS416
Subject Law
EFTS 0.1000
Points 15 points
Teaching period First Semester
Domestic Tuition Fees (NZD) $672.30
International Tuition Fees (NZD) $3,118.80

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96 LAWS points
Pre or Corequisite
Any 200-level LAWS paper not already passed
LAWS 316
Limited to
LLB, LLB(Hons)
Not all optional papers will be available in any given year.
Teaching staff
Professor Shelley Griffiths
Course materials for this paper are provided by the Faculty.
Graduate Attributes Emphasised
Global perspective, Interdisciplinary perspective, Lifelong learning, Scholarship, Communication, Critical thinking, Cultural understanding, Ethics, Environmental literacy, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
The aim of the paper is to introduce the key concepts of taxation law and practice and to help you understand the structure of the New Zealand tax system. It will also help you to identify the tax implications of business structures and transactions.

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First Semester

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
L1 Tuesday 10:00-10:50 9-12, 14-15, 17-22
Thursday 10:00-10:50 9-12, 14-15, 17-22